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Judgments Enforcement (Northern Ireland) Order 1981

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Interpretation (attachment of earnings)N.I.

3.—(1) This Article has effect for the purposes of Articles 73 to 79 and 97 to 105 and Schedule 1 (orders made by the Office or a court for attachment of earnings).

(2) The relationship of employer and employee shall be treated as subsisting between two persons if one of them, as a principal and not as a servant or agent, pays to the other any sums defined as earnings by paragraphs (4) to (6).

(3) The “employer” means the person who is required by an attachment of earnings order to make deductions from earnings paid by him to the debtor.

(4) Subject to paragraph (5), “earnings” are any sums payable to a person—

(a)by way of wages or salary (including any fees, bonus, commission, overtime pay or other emoluments payable in addition to wages or salary or payable under a contract of service);

(b)by way of pension (including an annuity in respect of past services, whether or not rendered to the person paying the annuity, and including periodical payments by way of compensation for the loss, abolition or relinquishment, or diminution in the emoluments, of any office or employment).

[F1(c)by way of statutory sick pay.]

(5) The following shall not be treated as earnings—

(a)sums payable by any public department of a territory outside the United Kingdom;

(b)pay or allowances payable to the debtor as a member of Her Majesty's forces;

[F2(ba)a tax credit (within the meaning of the Tax Credits Act 2002);]

(c)pension, allowances or benefit payable under any[F3 enactment relating to social security;]

(d)guaranteed minimum pension within the meaning of the Social Security Pensions (Northern Ireland) Order 1975 [1975 NI 15] provided by an occupational pension scheme;

(e)pension or allowances payable in respect of disablement or disability;

(f)subject to Article 97(2), wages such as are mentioned in[F4 section 34(1) of the Merchant Shipping Act 1995] (wages due or accruing to a seaman employed in a ship registered in the United Kingdom), other than wages payable to a person as a seaman of a fishing vessel.

(6) In paragraph (5)( f), expressions used in the[F4 Merchant Shipping Act 1995] have the same meaning as in that Act.

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